- surplus earnings
- An amount owned by a corporation, over and above its capital and actual liabilities. People ex rel. Manhattan Fire Ins. CO. v Commissioners of Taxes, 76 NY 64, 74.
Ballentine's law dictionary. Anderson, W.S.. 1998.
surplus earnings
Look at other dictionaries:
earnings — earn·ings n pl 1: something (as wages or dividends) earned as compensation for labor or the use of capital 2: the balance of revenue for a specified period that remains after deducting related costs and expenses incurred compare profit Merriam… … Law dictionary
surplus, earned — n. Surplus earnings and profits retained by a corporation instead of being paid to shareholders as dividends. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 … Law dictionary
surplus — That which remains of a fund appropriated for a particular purpose; the remainder of a thing; the overplus; the residue. Ordinarily, surplus means residue or excess of assets after liabilities, including capital, have been deducted. American Life … Black's law dictionary
earnings — Income. That which is earned; i.e., money earned from performance of labor, services, sale of goods, etc. Revenue earned by an individual or business. Earnings generally include but are not limited to: salaries and wages, interest and dividends,… … Black's law dictionary
earnings — Income. That which is earned; i.e., money earned from performance of labor, services, sale of goods, etc. Revenue earned by an individual or business. Earnings generally include but are not limited to: salaries and wages, interest and dividends,… … Black's law dictionary
earnings — In a pristine sense, the gains of a person from his services or labor, without the aid of capital. 22 Am J2d Damg § 89; 31 Am J2d Exemp § 39. In the modern sense and development of the term, it includes profits from the employment of capital, as… … Ballentine's law dictionary
Surplus product — Part of a series on Marxism … Wikipedia
surplus — That which is not needed; that which is left over. Lawrence v American Surety Co. 263 Mich 586, 249 NW 3, 88 ALR 535. A fund constituting part of the capitalization of a corporation, accumulated by profits, earnings, and other increments. A fund… … Ballentine's law dictionary
surplus — 1. An excess of *income over a level required to pay expenses or satisfy *investor expectations. 2. An alternative term for *retained earnings. 3. In *not for profit organizations, an alternative term for *net income or profit … Auditor's dictionary
State Earnings-Related Pension Scheme — The State Earnings Related Pension Scheme (SERPS) is a UK Government pension arrangement. The scheme ran from 6 April 1978 to 5 April 2002. Everybody who paid full class 1 National Insurance at some point between 1978 and 2002 earned a pension… … Wikipedia
